Madras High Court
K.Kiran Kumar vs The Motor Vehicles Inspector (Nt) on 25 March, 2022
W.P.Nos.7268 & 7271 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.03.2022
CORAM
THE HONOURABLE MR.JUSTICE M.DHANDAPANI
W.P.No.7268 & 7271 of 2022
1.K.Kiran Kumar ... Petitioner in W.P.No.7268 of 2022
2.C.Ramu ... Petitioner in W.P.No.7268 of 2022
Vs.
1.The Motor Vehicles Inspector (NT),
Multipurpose Check Post, Zuzuvadi,
Hosur, Krishnagiri District.
2.The Motor Vehicles Inspector,
Bagalur Check Post,
Hosur, Krishnagiri District. .. Respondents in both W.Ps
Common Prayer: Writ Petition filed under Article 226 of the Constitution
of India to issue a Writ of Mandamus directing the respondents to accept
the Motor Vehicle Tax for Tamil Nadu, Voluntarily tendered by the
petitioner in advance for 7 days or 30 days or 90 days use in Tamil Nadu in
accordance with Ninth Schedule of the Tamil Nadu Motor Vehicles Taxation
Act 1974, in respect of the petitioner's Vehicle bearing Registration Nos. KA
51D 2688, KA 03 AK 6676 and KA 51 AG 5355.
For petitioners : Mr.A.Ganesan
(in both W.Ps)
For Respondents : Mr.G.Nanmaran
(in both W.Ps) Special Government Pleader
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W.P.Nos.7268 & 7271 of 2022
COMMON ORDER
The petitioners had filed this petition seeking direction to the
respondents to accept the Motor Vehicle Tax for Tamil Nadu, Voluntarily
tendered by the petitioner in advance for 7 days or 30 days or 90 days use in
Tamil Nadu in accordance with Ninth Schedule of the Tamil Nadu Motor
Vehicles Taxation Act 1974, in respect of the petitioner's Vehicle bearing
Registration Nos. KA 51D 2688, KA 03 AK 6676 and KA 51 AG 5355.
2. The petitioners are having an All India Permit Tourist Vehicle
bearing Registration Nos. KA 51D 2688, KA 03 AK 6676 and KA 51 AG
5355. That the said vehicles are to be plied in the State of Tamil Nadu.
Under the provisions of Tamil Nadu Motor Vehicles Taxation Act, 1974,
especially under Schedule IX, they have to pay tax either for 7 days or for 30
days or for 90 days as the case may be and depending upon the number of
days, if the tax is paid, the slab for paying the tax also gets varied.
3. In this context, it was an attempt made by the petitioners to
pay the tax for 30 days or more. However, the respondents insisted only to
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W.P.Nos.7268 & 7271 of 2022
pay tax for 7 days and not for 30 days.
4. Such kind of refusal to pay the tax for 7 days or 30 days or
90 days as the case may be, if the petitioner comes forward voluntarily to
make a payment for the purpose of plying the vehicle in the State of Tamil
Nadu, according to the petitioner, is unlawful and unjustifiable. Therefore,
the learned counsel for the petitioner seeks indulgence of this Court for
issuance of Writ of Mandamus as he relied upon the earlier order passed by
this Court on similar circumstances in the matter of C.Ramu Vs. The Motor
Vehicles Inspector (NT) and another in W.P.No.24128 of 2021 dated
07.12.2021.
5. Heard Mr.G.Nanmaran, learned Special Government Pleader
appearing for the respondents, who would submit that, in view of the earlier
orders passed by this Court, especially the order referred above by the
petitioner side, the request of the petitioner would be considered in the same
line. Accordingly, these writ petitions can be disposed of, he contended.
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W.P.Nos.7268 & 7271 of 2022
6. This Court, considered the said submissions made by the
learned counsel appearing for the parties and have perused the materials
placed before this Court.
7. Insofar as the issue raised in these writ petitions is
concerned, it is no more res integra as number of orders on similar
circumstances have been passed by this Court.
8. One such order is the said case in C.Ramu Vs. The Motor
Vehicles Inspector (NT) and another (cited supra), where, this Court has
passed the following orders :
“12. I have considered the said rival
submissions made by the learned counsel appearing for the
parties and have perused the materials placed before this
Court.
13. As has been rightly pointed out by the
learned counsel appearing for the petitioner that, the issue
raised in this Writ Petition or the prayer sought for herein is
no more res integra as number of judgments have been
passed in this context.
14. The latest judgment in the case of
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W.P.Nos.7268 & 7271 of 2022
Mr.K.Sivaprakash referred by the learned counsel appearing
for the petitioner is the latest addition, where the similar
prayer has been dealt with by the learned Judge, who passed
the order on 16.09.2021, where the following portion of the
order can be usefully referred to hereunder:
“2. This very issue has come to be
discussed by a Division Bench of this Court in
Pondicherry Contract Carriage Owners-
Association and others V. State of Tamil Nadu and
another ((2016) 4 MLJ 237). There was an
amendment made to the 9 th Schedule of the Act
which imposes tax on slab rates for omni buses
hired on contract carriage basis wherein the levy of
tax was-Per entry of the vehicle-. The validity of
this amendment was challenged on the ground that
such a levy would be confiscatory. This argument
was accepted by the Bench, which held the use of
the phrase -per entry- unconstitutional.
3. The sum and substance of the
decision is that in case where licences/permits are
obtained for the period of 7/30/90 days, multiple
entries of the vehicles would be permitted during
the licence/permit period.
4. The Division Bench has, inter alia,
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W.P.Nos.7268 & 7271 of 2022
in paragraph 14 relied on an earlier decision of
this Court in V.Swaminathan and others 2
https://www.mhc.tn.gov.in/judis/ W.P. No.5751 of
2021 V. Motor Vehicle Inspector (W.P.No.10879 of
1992 and batch dated 04.12.1992) to the effect that
once a tax is paid for a particular period, it is not
open to the authorities to demand tax for any part
of that period additionally on the sole ground that
the vehicle has gone out of State and re-entered
during that very period.
5. Paragraph 9 of the decision in
V.Swaminathan~s case holds unambiguously that
once tax has been remitted for a particular period,
multiple entry of that vehicle is permitted into and
out of the State of Tamil Nadu. Thus, after issuing a
temporary licence for a contract carriage for a
period of 7/30/90 days, it is not open to the State to
levy tax on the basis that multiple entries are
impermissible treating each entry as requiring a
separate payment of tax.
6. The challenge to the aforesaid
decision appears to have been rejected by the
Supreme Court in SLP.Nos.16933 and 16935 of
2016 by order dated 07.10.2016.
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W.P.Nos.7268 & 7271 of 2022
7. It is brought to my notice that the
aforesaid decision of the Division Bench has been
taken note of by a learned single Judge of this
Court who has allowed a batch of Writ Petitions
seeking an identical prayer as before me in
W.P.No.17658 of 2016 and batch by order dated
21.12.2020. As on date, the aforesaid order of the
learned single Judge has not been challenged.
8. The argument of Mr.Prathap to the
effect that the permit holders have violated the
permits and conditions for permit has also been
taken note of by the Division Bench in paragraph
13 referring to the decision of the Supreme Court in
Hardev Motor Transport V. State of Madhya
Pradesh (AIR 2007 SC 839), wherein the Supreme
Court rejected the same argument stating that any
violation of terms and conditions of permit should
be addressed applying applicable rules and
regulations for which consequences would follow.
However, such violations cannot be addressed by
the imposition of a tax, since tax is compensatory in
nature and not punitive or confiscatory.
9. On the basis of the discussion as
above, a mandamus, as sought for is issued. This
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W.P.Nos.7268 & 7271 of 2022
writ petition is allowed. No costs. Connected
Miscellaneous Petition is closed.
2.In light of the aforesaid order, this
writ petition is allowed. No costs.”
15. Having gone through the said judgment, I am of the
view that, the prayer sought for in this Writ Petition can be
considered and granted, because the petitioner also is
similarly placed as that of the writ petitioner whose case was
dealt with by the learned Judge in the said order referred to
above.
16. Since the schedule mentioned in Ninth
Schedule referred above was the Act is referring only to the
period for which, if the petitioner comes forward to pay the
advance tax voluntarily, the same can be accepted by the
respondents and therefore, once such tax is paid even there
may be a multiple entry within the period and on the basis of
the trip further tax cannot be levied and this has been
underlined in the said decision referred to above.
17. In that view of the matter, this Court feels
that, this Writ Petition can be disposed of with the following
orders:
"that there shall be a direction to the
respondents to collect the tax from the petitioner who
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W.P.Nos.7268 & 7271 of 2022
comes forward voluntarily to tender the same in
advance for 7 days or 30 days or 90 days itself for
use in Tamil Nadu in accordance with the Ninth
Schedule of the Tami Nadu Motor Vehicles Taxation
Act, 1974 in respect of his vehicle in KA 51 AG 4346."
18.With these directions, this Writ Petition is ordered
accordingly. However, there shall no order as to costs.”
9. In view of the said order having been passed, following
which, number of orders have been passed, subsequently also, this Court
inclined to dispose of these writ petitions in the same line, following the said
judgment.
10.Accordingly, these writ petitions are disposed of with the
following orders:
(i) That there shall be a direction to the
respondents to collect the tax from the petitioner who comes
forward voluntarily to tender the same in advance for 7 days or
30 days or 90 days itself for use in Tamil Nadu in accordance
with the Ninth Schedule of the Tami Nadu Motor Vehicles
Taxation Act, 1974 in respect of their vehicles in KA 51D
2688, KA 03 AK 6676 and KA 51 AG 5355.
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W.P.Nos.7268 & 7271 of 2022
11.Accordingly, these writ petitions are disposed of with the aforesaid
direction.
25.03.2022
Index : Yes / No
Internet : Yes / No
Speaking Order/Non-Speaking Order
tri/nhs
To
1.The Motor Vehicles Inspector (NT),
Multipurpose Check Post, Zuzuvadi,
Hosur, Krishnagiri District.
2.The Motor Vehicles Inspector,
Bagalur Check Post,
Hosur, Krishnagiri District.
https://www.mhc.tn.gov.in/judis
W.P.Nos.7268 & 7271 of 2022
M.DHANDAPANI,J.
tri/nhs
W.P.No.7268 & 7271 of 2022
25.03.2022
https://www.mhc.tn.gov.in/judis
